Legal reporting

Instructions relating to the information to be provided and the reporting transmission method

 

For the instructions relating to the information to be provided by management companies, please refer to Circular CSSF 15/633 (only in French) and Circular CSSF 10/467.

     

For the instructions relating to the electronic transmission of this information, please refer to Circular CSSF 10/467 and Circular CSSF 08/334 regarding encryption specifications for reporting firms.

 

The section File transport and data protection under the heading Legal reporting provides additional technical details regarding the transmission channels  and data protection for periodic reporting.

 

General information on management companies

 

The data regarding the identification of the management company (identification number and name of the company) and of its branches abroad as well as the name of the person responsible and the reporting period shall be indicated once in the Excel template for quarterly reporting (General Information). These data are automatically copied in the other tables of the file concerned.

 

In order to avoid any typing errors in the table "General Information", the template uses drop-down lists in the following sections: Period, Currency, Accounting Version and Final Version. The reporting period shall be indicated by using the format DD/MM/YY

 

The identification numbers of the management companies, of their branches abroad and Luxembourg branches of EU management companies are published on the CSSF website at the same address where the Microsoft Excel templates are published. The management companies are requested to indicate only the number, without the code "S".

 

Quaterly information

 

Quarterly reporting [financial situation (table SG 1A), profit and loss account (table SG 1B), table regarding the management of UCIs (table SG 1C), table regarding other activities (table SG 2) and quarterly staff figures (table SG Personnel)]

 

The management companies shall use appropriate accounting versions. Management companies having branches shall transmit the versions L, N and S to the CSSF (a version “S” shall be filled in for every branch), whereas management companies without branches shall only transmit version "L".

Luxembourg branches of EU management companies shall use the tables' version "L".

 

For the transmission of quarterly reporting, the final version is "N" (the final version "D" is for annual reporting).

 

In order to transmit the quarterly reporting, management companies are invited to use the Excel template available for download below.

 

Please note that management companies shall under no circumstances modify the structure of the template or delete the tables that they are not required to fill in.

 

 

Template (accounting version: "L" - figures of the sole head office in Luxembourg, "N" - overall figures of the management company including its branches and "S" - figures of the branch, as many tables as branches).

 

The management companies shall complete each specific table which refers to the different activities covered by their authorisation.

 

Annual information

 

In addition to the above-mentioned periodic information, management companies are invited to report, on a yearly basis, a final financial statement and a final profit and loss account, made up at the closing date of the financial year. The management companies shall communicate these figures one month after the ordinary general meeting that approved the annual financial statements was held.

 

For the purpose of communicating the final annual figures, the same template than the one provided for the quarterly reporting shall be used and at the same time the final version “D” shall be chosen for the cover page. It shall inform of the final figures of the sole head office in Luxembourg (accounting version "L", final version "D" and, if applicable, the final overall figures of the head office and of all the branches (accounting version "N", final version "D")).

  

 Identification numbers of management companies